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CGST

Latest Articles


Summary of GST notifications issued on 10th July 2024

Goods and Services Tax : Get a detailed summary of the latest GST notifications and circulars issued on 10 July 2024, including changes in GSTR 1, ISD mech...

July 12, 2024 4401 Views 0 comment Print

Key Highlights of 53rd GST Council Meeting

Goods and Services Tax : Explore the major decisions from the 53rd GST Council Meeting, including tax rate changes, compliance relaxations, and new measure...

June 25, 2024 3744 Views 0 comment Print

No GST on Imported Goods Sold & Moved from FTWZ to Bonded Warehouse under MOOWR

Goods and Services Tax : Tamil Nadu AAR ruling clarifies GST applicability on goods sold from 3P FTWZ to bonded warehouse under MOOWR scheme. Analysis of S...

June 14, 2024 663 Views 0 comment Print

GST Implications on Hotels & Restaurant Industry

Goods and Services Tax : Explore the implications of GST on hotels & restaurants in India. Detailed analysis of rate changes, billing procedures, and indus...

April 19, 2024 263277 Views 12 comments Print

Judicial Views on Cross empowerment of Central and State Authorities under GST

Goods and Services Tax : Today, we are talking about cross empowerment of the Central and State Authorities under GST. It has been seen there is ambiguity ...

February 5, 2024 7173 Views 0 comment Print


Latest News


October 2023 GST Revenue Hits Second-Highest Mark, Surges 13%

Goods and Services Tax : Explore the Ministry of Finance latest report on GST revenue collection in October 2023. Discover detailed analysis, state-wise fi...

November 1, 2023 1029 Views 0 comment Print

CGST Mumbai Busts Rs. 263 Crore Fake GST Invoice Racket

Goods and Services Tax : CGST Mumbai South Commissionerate arrests a fake GST invoice racketeer, uncovering a Rs. 263 Crore fraud involving Rs. 7.66 Crores...

October 25, 2023 1506 Views 0 comment Print

Request to consider mechanism to remit interest on un-utilized ITC

Goods and Services Tax : I propose that the CGST Department consider the introduction of a mechanism to remit interest on un-utilized ITC. Much like the sy...

August 11, 2023 8202 Views 2 comments Print

July 2023 GST Revenue Collection: ₹1,65,105 Crore with 11% YoY Growth

Goods and Services Tax : In July 2023, India's GST revenue collection reached ₹1,65,105 crore, marking an 11% YoY growth. Domestic transactions saw a 15%...

August 1, 2023 1398 Views 0 comment Print

Request for waiver of late fee/penalty for delay in filing GSTR-9 & GSTR-9C

Goods and Services Tax : Requested to provide one-time amnesty by waiving-off the late fees under section 47 and penalty under section 125 of the CGST Act ...

February 2, 2023 43911 Views 12 comments Print


Latest Judiciary


Appeal cannot be rejected on procedural lapse of non-submission of order

Goods and Services Tax : Madras High Court rules that appeals cannot be dismissed for procedural lapses, emphasizing timely filing. Key case: Indian Potash...

July 2, 2024 597 Views 0 comment Print

IGST credit reversal not required when credit is wrongly claimed instead of CGST & SGST

Goods and Services Tax : Calcutta HC rules IGST credit wrongly claimed instead of CGST and SGST need not be reversed. Key details on the Cosyn Limited case...

June 7, 2024 15792 Views 0 comment Print

GST Registration Can’t Be Canceled Without Proper Reply Opportunity

Goods and Services Tax : Explore the detailed analysis of Andhra Pradesh High Court verdict in Raghavaiah Thelapalli v. State of Andhra Pradesh and Ors., s...

May 22, 2024 504 Views 0 comment Print

Assessee should approach GST Commissioner to seek relief for interest payment in instalments

Goods and Services Tax : Learn about the dismissal of Best Recharge appeal regarding interest payment on excess Input Tax Credit. Details of the case and c...

May 21, 2024 708 Views 0 comment Print

Exclude GST Order Signing & Pronouncement Days from Limitation Calculation: Delhi HC

Goods and Services Tax : HC held that According to Section 12 of Limitation Act, 1963, the day order was signed  and the day judgment was pronounced shoul...

May 7, 2024 531 Views 0 comment Print


Latest Notifications


CBIC Exempts CGST on Railway & Accommodation Services

Goods and Services Tax : Ministry of Finance updates Central Tax rates for railway services. Notification No. 04/2024 details tax exemptions. Effective fro...

July 13, 2024 2136 Views 1 comment Print

CGST: Supply of Farm Produce in Packages Over 25 kg/Litre Not Considered as Supply

Goods and Services Tax : CBIC notifies via Notification No. 03/2024 that agricultural packages over 25kg/25L are not considered 'pre-packaged and labelled'...

July 13, 2024 210 Views 0 comment Print

CBIC Notifies Changes in GST Rates on Goods per 53rd GST Council Meeting

Goods and Services Tax : CBIC's Notification No. 02/2024 lowers GST rates on cartons, milk cans, solar cookers, and brooders' parts, effective 15th July 20...

July 13, 2024 3996 Views 0 comment Print

Proper officer Provisions amended for GST Registration & Composition Levy

Goods and Services Tax : CBDT shifts CGST functions to Superintendents of Central Tax. Circular No. 223/17/2024-GST details changes for registration and co...

July 10, 2024 372 Views 0 comment Print

CGST: E-commerce Operator TCS collection rate reduced to 0.25%

Goods and Services Tax : Notification No. 15/2024-Central Tax dated 10th July 2024: E-commerce operators (not agents) now collect 0.25% (reduced from 0.50%...

July 10, 2024 540 Views 0 comment Print


Proper officer relating to provisions other than Registration and Composition under CGST Act, 2017–Reg.

July 5, 2017 19167 Views 0 comment Print

CBEC hereby assigns the officers mentioned in Column (2) of the Table below, functions as proper officers in relation to the various sections of Central Goods and Services Tax Act, 2017 or rules made there under given in corresponding entry in Column (3) of said Table:-

GST: Reg. Furnishing of Bond/ Letter of Undertaking for Exports

July 4, 2017 41535 Views 7 comments Print

On the issue of difficulties being faced while supplying the goods or services for export without payment of integrated tax and filing the FORM GST RFD -11 on the common portal (www.gst.gov.in), because of which exports are being held up.

Levy and Supply under Central Goods and Services Tax Act, 2017 (CGST Act, 2017) – Analysis

July 4, 2017 17928 Views 2 comments Print

CGST would be Levied on all intra-State supplies of goods and/or services (except on the supply of alcoholic liquor) on the value determined u/s 15 at such rates not exceeding 20%.

Rate of Interest under Goods and Service Tax Regime

July 3, 2017 8694 Views 0 comment Print

Article compiles Rate of Interest under the provisions of provisions of CGST/IGST Act, 2017 and takes into account  Notification Numbers – 13/2017 – Central Tax, dated 28th day of June, 2017 and 06/2017 –Integrated Tax, dated 28th day of June, 2017 issued by CBEC. Interest Rates are Effective from – 01/07/2017. Check HSN Code list […]

Govt notifies CGST Rules of Inspection, Search & Seizure, Demand & Recovery, Offences and Penalties

July 1, 2017 7671 Views 0 comment Print

Inspection, search and seizure.- (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67

CGST: Assigning jurisdiction and power to officers of various directorates

July 1, 2017 7698 Views 0 comment Print

CBEC hereby appoints the officers in the Directorate General of Goods and Services Tax Intelligence, Directorate General of Goods and Services Tax and Directorate General of Audit

Interest Rate notified under Delhi GST Act, 2017

June 30, 2017 1185 Views 0 comment Print

Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby fixes the rate of interest per annum for the purposes of the sections as specified in column (2) of the Table below as mentioned in the corresponding entry in column (3) of the said Table.

Eligibility to opt Composition Scheme under Delhi GST Act,2017

June 30, 2017 1032 Views 0 comment Print

overnor of the National Capital Territory of Delhi, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the tax payable by him, an amount calculated at the rate of,––

CGST update: Exemption from reverse charge up to Rs 5000 per day

June 29, 2017 99180 Views 14 comments Print

Yesterday Central Government had come up with a very important notification regarding CGST along with other notifications. It provides an exemption to the small miscellaneous transactions from unregistered persons. But obviously there’re some conditions for it. So will see what are the things needs to be taken care of to avail this exemption. Now, sit back, relax and enjoy the article.

Date of applicability of Maharashtra GST related laws (Amendments, Validation and savings) Act, 2017

June 29, 2017 873 Views 0 comment Print

No. MGST.1017/CR 101(2) /Taxation-1.—In exercise of the powers conferred clause (b) of the sub-section (2) of section 1 of the Maharashtra Goods And Services Tax related laws (Amendments, Validation and savings) Act, 2017 (Mah. XLII of 2017), the Government of Maharashtra, hereby appoints the 1st July 2017 as the date on which the provisions of all the sections, except sections 13 to 31 of the said Act shall come into force.

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